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TMI Blog2019 (8) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... Mishrea for Respondents. PC: 1. At the very outset, Mr. Sanghavi appearing in support of the petitioner, seeks leave to amend the petition so as to challenge two show cause notices, dated 07th March 2018, relating to Financial Years 2013-2014 and 2014-2015. Mr. Jetly for the respondent has no objection. Amendment is allowed. Amendment to be carried out forthwith. Re-verification is dispen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also challenge the two show cause notice dated 07th March 2018 to the extent it seeks to demand duty under Section 11A of the Act and impose penalty under Section 11AC of the Act. This demand duty under Section 11A of the Act and consequent proposal to impose penalty in the show cause notices before finalizing of the provisional assessment, it is submitted, is without jurisdiction as it is contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs to recover duty under Section 11A of the Act and impose penalty under Section 11AC of the Act till the assessments are finalized. However, it is the petitioner's grievance that in spite of its best efforts the Assistant Commissioner, Central Excise respondent No.5 did not accept the submissions. It is in these circumstances, the petitioner has approached this Court in its extraordinary juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the passing of the impugned orders dated 25th September 2018. Therefore, neither the impugned show cause notices nor the impugned order had occasion to invoke Section 11A of the Act while finalising of the assessment. In fact a plain reading of the section 11A of the Act clearly provides that the time to recover the duty under the above provision would commence from the relevant date. The rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above view, the impugned orders dated 25th September 2018, being contrary to the plain reading of the Act and the binding decision of the Supreme Court in ITC Ltd (Supra), are quashed and set aside. The impugned show cause notices dated 07th March 2018 relating to assessment for the years 2013-2014 and 2014-2015 are also set aside to the extent they seek to demand duty under Section 11A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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